Operating Expenses
Operating expenses comprise research and development expenses, general and administrative expenses and marketing expenses.
Operating expenses in the three months ended September 30, 2021, increased by NT$759 million, or 1.9%, from the corresponding period
in 2020, mainly due to higher level of research activities for 2-nanometer and 3-nanometer, as we continued to advance to smaller processing nodes, partially offset by a
lower level of research activities for 5-nanometer. Research and development expenses in the three months ended September 30, 2021, were NT$30,866 million, compared to NT$29,684 million in the
corresponding period in 2020. General and administrative expenses and marketing expenses in the three months ended September 30, 2021, were NT$10,784 million, compared to NT$11,207 million in the corresponding period in 2020.
Operating expenses in the nine months ended September 30, 2021, increased by NT$14,610 million, or 13.7%, from the corresponding
period in 2020, mainly due to higher level of research activities for 2-nanometer and 3-nanometer. Research and development expenses in the nine months ended
September 30, 2021, were NT$92,496 million, compared to NT$79,546 million in the corresponding period in 2020. General and administrative and marketing expenses in the nine months ended September 30, 2021, were
NT$28,849 million, compared to NT$27,189 million in the corresponding period in 2020.
Other Operating Income and Expenses
Net other operating income and expenses in the three months ended September 30, 2021, decreased by NT$537 million from the
corresponding period in 2020 to a net loss of NT$92 million, mainly due to the disposal losses on property, plant and equipment of NT$113 million, compared to the disposal gain on property, plant and equipment of NT$146 million in the
corresponding period in 2020.
Net other operating income and expenses in the nine months ended September 30, 2021, decreased by
NT$733 million from the corresponding period in 2020 to a net loss of NT$228 million, mainly due to the disposal losses on property, plant and equipment of NT$124 million, compared to the disposal gain on property, plant and equipment
of NT$152 million in the corresponding period in 2020 and higher impairment loss on property, plant and equipment of NT$264 million compared to the corresponding period in 2020.
Non-Operating Income and Expenses
Non-Operating Income and expenses in the three months ended September 30, 2021, decreased by
NT$2,228 million, or 43.9%, from NT$5,076 million in the corresponding period in 2020, mainly due to a loss on financial instruments at fair value through profit or loss of NT$2,572 million compared to a gain on financial instruments
at fair value through profit or loss of NT$5,613 million in 2020, higher finance costs of NT$961 million and lower interest income of NT$541 million compared to the same period in 2020. The decrease was partially offset by a foreign
exchange gain of NT$3,725 million due to the NT dollars appreciation against the U.S. dollar compared to a foreign exchange loss of NT$3,550 million in the corresponding period in 2020.
Non-Operating Income and expenses in the nine months ended September 30, 2021, decreased by
NT$2,908 million, or 20.8%, from NT$14,006 million in the corresponding period in 2020, mainly due to a loss on financial instruments at fair value through profit or loss of NT$4,971 million compared to a gain on financial instruments
at fair value through profit or loss of NT$4,105 million in 2020, lower interest income of NT$3,119 million and higher finance costs of NT$1,928 million compared to the same period in 2020. The decrease was partially offset by a
foreign exchange gain of NT$9,849 million due to the NT dollars appreciation against the U.S. dollar compared to a foreign exchange loss of NT$395 million in the corresponding period in 2020.